Once the parties are done with their closing arguments, the judge can either decide to render his judgment right away or take the decision under reserve, meaning that he will render his judgment later on. If the judge takes the decision under reserve, he may still render his judgment orally, but on another date, or he can choose to issue a written judgment. In proceedings under the Informal Procedure Rules, it is common for judges to render their judgments orally the same day or a few days later.

There are generally three possible outcomes:

• You are successful and your appeal is allowed in full, meaning that the Tax Court of Canada granted you what you asked for. The Crown generally has 30 days from the date of the judgment to appeal to the Federal Court of Appeal, although this rarely happens.
• You are successful, but only partially, meaning that the Tax Court of Canada granted you only part of what you asked for. You generally have 30 days from the date of the judgment to appeal to the Federal Court of Appeal.
• You are unsuccessful and the appeal is dismissed. In other words, the Crown won. You generally have 30 days from the date of the judgment to appeal to the Federal Court of Appeal.

NEXT – CAN COSTS BE AWARDED TO AN APPELLANT?

Last updated: October 4, 2018